Ensuring minimum core-obligation compliance 55 3.2 Natural resource revenues 55 3.3 Debt and deficit financing 57 3.4 Trade and investment agreements 59 Human rights impact assessments 62 Tax incentives and tax holidays 64 3.5 Concluding observations 64 Chapter 4: Addressing resource diversion and foregone tax revenues 67 4.1 Illicit financial flows 67 4.2 Fiscal abuses: evasion, avoidance and other illegal practices 68 4.3 Corruption 68 4.4 Corporate profit shifting 69 4.5 Financial secrecy legislation, tax havens or low-tax jurisdictions 70 4.6 Concluding observations 71 Chapter 5: The obligation to mobilise resources in action: opportunities and challenges 74 5.1 Austerity measures 74 5.2 Extraterritorial obligations 78 5.3 Financial sector 81 5.4 Concluding observations 82 Chapter 6: Final conclusions and recommendations 84 Annex 1: Relevant guidelines proposed by special procedures 87 Annex 2: Special procedure reports considered 88 Annex 3: Treaty body documents considered 93 December 2017   The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies 3